{"id":5045,"date":"2022-02-18T16:30:23","date_gmt":"2022-02-18T07:30:23","guid":{"rendered":"http:\/\/niitsu.or.jp\/?p=5045"},"modified":"2022-02-18T18:55:04","modified_gmt":"2022-02-18T09:55:04","slug":"%e4%bb%a4%e5%92%8c3%e5%b9%b4%e5%ba%a6%e6%ba%90%e6%b3%89%e7%a8%8e%e3%83%bb%e6%89%80%e5%be%97%e7%a8%8e%e3%83%bb%e6%b6%88%e8%b2%bb%e7%a8%8e%e7%9b%b8%e8%ab%87%e6%8c%87%e5%b0%8e%e4%bc%9a%e3%81%ab%e3%81%a4","status":"publish","type":"post","link":"https:\/\/niitsu.or.jp\/?p=5045","title":{"rendered":"\uff08\u66f4\u65b0\uff09\u4ee4\u548c3\u5e74\u5ea6\u6e90\u6cc9\u7a0e\u30fb\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u76f8\u8ac7\u6307\u5c0e\u4f1a\u4e88\u5b9a\u8868\u3092\u63b2\u8f09"},"content":{"rendered":"

\u203b5\/26\u63b2\u8f09\uff082\/18\u66f4\u65b0\uff09<\/span><\/p>\n

\u4ee4\u548c3\u5e74\u5ea6 \u6e90\u6cc9\u7a0e\u30fb\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u76f8\u8ac7\u6307\u5c0e\u4f1a\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u7b49\u306b\u3064\u3044\u3066\u304a\u77e5\u3089\u305b\u3057\u307e\u3059\u3002
\n\u7533\u544a\u624b\u7d9a\u304d\u3084\u5fc5\u8981\u66f8\u985e\u3001\u8a18\u5e33\u65b9\u6cd5\u306a\u3069\u3001\u3054\u4e0d\u660e\u306a\u70b9\u306f\u5f53\u6240\u307e\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u4e0b\u3055\u3044\u3002<\/p>\n

\n

\uff082\/10\uff09<\/span>2\u670816\u65e5\u53ca\u30732\u670817\u65e5\u306e\u76f8\u8ac7\u4f1a\u306f\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u62e1\u5927\u306b\u3088\u308a\u4e2d\u6b62\u3068\u306a\u308a\u307e\u3057\u305f\u3002
\n\u306a\u304a\u3001\u4e88\u7d04\u6e08\u307f\u306e\u65b9\u306b\u306f\u3054\u8ff7\u60d1\u3092\u304a\u304b\u3051\u3057\u307e\u3059\u304c\u3001\u500b\u5225\u76f8\u8ac7\u3078\u306e\u5207\u308a\u66ff\u3048\uff08\u65e5\u7a0b\u8abf\u6574\uff09\u306b\u3064\u3044\u3066\u5f53\u6240\u62c5\u5f53\u8005\u304b\u3089\u304a\u96fb\u8a71\u3092\u5165\u308c\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u306e\u3067\u3001\u3054\u7406\u89e3\u3068\u3054\u5354\u529b\u3092\u304a\u9858\u3044\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002<\/span><\/p>\n

\n

\uff082\/18\uff09<\/span>3\u67082\u65e5\u30013\u65e5\u30014\u65e5\u30017\u65e5\u306e\u76f8\u8ac7\u4f1a\u306f\u3001\u4e88\u5b9a\u901a\u308a\u5b9f\u65bd\u3044\u305f\u3057\u307e\u3059\u3002
\n\u306a\u304a\u3001\u611f\u67d3\u75c7\u62e1\u5927\u9632\u6b62\u306e\u305f\u3081\u3001\u76f8\u8ac7\u4f1a\u5834\u30922F\u4f1a\u8b70\u5ba4\u53ca\u30733F\u30db\u30fc\u30eb\u3092\u4ed5\u5207\u3063\u3066\u306e\u5206\u6563\u5b9f\u65bd\u3092\u4e88\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

\n

\u3000\uff0d \u4ee4\u548c3\u5e74\u5ea6\u76f8\u8ac7\u6307\u5c0e\u4f1a\u4e88\u5b9a\u8868\uff08\u4f1a\u5834\uff0f\u65b0\u6d25\u5546\u5de5\u4f1a\u8b70\u62403F\u30db\u30fc\u30eb\uff09 \uff0d<\/strong><\/h3>\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\u76f8\u3000\u8ac7\u3000\u65e5<\/div>\n<\/td>\n
\n
\u76f8\u8ac7\u6307\u5c0e\u4f1a\u540d<\/div>\n<\/td>\n
\n
\u6642\u3000\u3000\u3000\u9593<\/div>\n<\/td>\n<\/tr>\n
\n
\uff17\u6708\u3000\uff15\u65e5\uff08\u6708\uff09<\/div>\n<\/td>\n
\n
\u4e0a\u671f\u6e90\u6cc9\u7a0e\u76f8\u8ac7\u4f1a<\/div>\n<\/td>\n
\n
\uff19\u6642\uff5e\uff11\uff12\u6642 \uff0f \uff11\uff13\u6642\uff5e\uff11\uff16\u6642<\/div>\n<\/td>\n<\/tr>\n
\n
\uff17\u6708\u3000\uff16\u65e5\uff08\u706b\uff09<\/div>\n<\/td>\n
\n
\u540c\u4e0a<\/div>\n<\/td>\n
\n
\uff19\u6642\uff5e\uff11\uff12\u6642 \uff0f \uff11\uff13\u6642\uff5e\uff11\uff16\u6642<\/div>\n<\/td>\n<\/tr>\n
\n
\uff11\u6708\uff11\uff11\u65e5\uff08\u706b\uff09<\/div>\n<\/td>\n
\n
\u4e0b\u671f\u6e90\u6cc9\u7a0e\uff08\u5e74\u672b\u8abf\u6574\uff09\u76f8\u8ac7\u4f1a<\/div>\n<\/td>\n
\n
\uff19\u6642\uff5e\uff11\uff12\u6642 \uff0f \uff11\uff13\u6642\uff5e\uff11\uff16\u6642<\/div>\n<\/td>\n<\/tr>\n
\n
\uff11\u6708\uff11\uff12\u65e5\uff08\u6c34\uff09<\/div>\n<\/td>\n
\n
\u540c\u4e0a<\/div>\n<\/td>\n
\n
\uff19\u6642\uff5e\uff11\uff12\u6642 \uff0f \uff11\uff13\u6642\uff5e\uff11\uff16\u6642<\/div>\n<\/td>\n<\/tr>\n
\n
\uff12\u6708\uff11\uff16\u65e5\uff08\u6c34\uff09<\/del>\u203b\u4e2d\u6b62<\/span><\/div>\n<\/td>\n
\n
\u6c7a\u7b97\u30fb\u6240\u5f97\u7a0e\u78ba\u5b9a\u7533\u544a\u76f8\u8ac7\u4f1a<\/div>\n<\/td>\n
\n
\uff19\u6642\uff5e\uff11\uff12\u6642 \uff0f \uff11\uff13\u6642\uff5e\uff11\uff16\u6642<\/div>\n<\/td>\n<\/tr>\n
\n
\uff12\u6708\uff11\uff17\u65e5\uff08\u6728\uff09<\/del>\u203b\u4e2d\u6b62<\/span><\/div>\n<\/td>\n
\n
\u540c\u4e0a<\/div>\n<\/td>\n
\n
\uff19\u6642\uff5e\uff11\uff12\u6642 \uff0f \uff11\uff13\u6642\uff5e\uff11\uff16\u6642<\/div>\n<\/td>\n<\/tr>\n
\n
\uff13\u6708\u3000\uff12\u65e5\uff08\u6c34\uff09<\/div>\n<\/td>\n
\n
\u540c\u4e0a<\/div>\n<\/td>\n
\n
\uff19\u6642\uff5e\uff11\uff12\u6642 \uff0f \uff11\uff13\u6642\uff5e\uff11\uff16\u6642<\/div>\n<\/td>\n<\/tr>\n
\n
\uff13\u6708\u3000\uff13\u65e5\uff08\u6728\uff09<\/div>\n<\/td>\n
\n
\u540c\u4e0a<\/div>\n<\/td>\n
\n
\uff19\u6642\uff5e\uff11\uff12\u6642 \uff0f \uff11\uff13\u6642\uff5e\uff11\uff16\u6642<\/div>\n<\/td>\n<\/tr>\n
\n
\uff13\u6708\u3000\uff14\u65e5\uff08\u91d1\uff09<\/div>\n<\/td>\n
\n
\u540c\u4e0a<\/div>\n<\/td>\n
\n
\uff19\u6642\uff5e\uff11\uff12\u6642 \uff0f \uff11\uff13\u6642\uff5e\uff11\uff16\u6642<\/div>\n<\/td>\n<\/tr>\n
\n
\uff13\u6708\u3000\uff17\u65e5\uff08\u6708\uff09<\/div>\n<\/td>\n
\n
\u540c\u4e0a<\/div>\n<\/td>\n
\n
\uff19\u6642\uff5e\uff11\uff12\u6642 \uff0f \uff11\uff13\u6642\uff5e\uff11\uff16\u6642<\/div>\n<\/td>\n<\/tr>\n
\n
\uff13\u6708\uff12\uff15\u65e5\uff08\u91d1\uff09<\/div>\n<\/td>\n
\n
\u6d88\u8cbb\u7a0e\u78ba\u5b9a\u7533\u544a\u76f8\u8ac7\u4f1a<\/div>\n<\/td>\n
\n
\uff19\u6642\uff5e\uff11\uff12\u6642 \uff0f \uff11\uff13\u6642\uff5e\uff11\uff16\u6642<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\u203b\u76f8\u8ac7\u4f1a\u306f\u4e8b\u524d\u306b\u65e5\u6642\u306e\u4e88\u7d04\u304c\u5fc5\u8981\u3067\u3059\u3002\uff08\u4e88\u7d04\u306e\u306a\u3044\u65b9\u306e\u76f8\u8ac7\u306f\u5bfe\u5fdc\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u3054\u4e86\u627f\u4e0b\u3055\u3044\uff09
\n\u203b\u6240\u5f97\u7a0e\u53ca\u3073\u6d88\u8cbb\u7a0e\u78ba\u5b9a\u7533\u544a\u76f8\u8ac7\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u82e5\u5e72\u306e\u624b\u6570\u6599\u3092\u9802\u6234\u3057\u3066\u3044\u307e\u3059\u3002
\n\u203b\u7a0e\u7406\u58eb\u95a2\u4e0e\u306e\u65b9\u53ca\u3073\u6cd5\u4eba\u306e\u65b9\u306f\u3054\u9060\u616e\u304f\u3060\u3055\u3044\u3002<\/p>\n

\uff1c\u304a\u9858\u3044\uff1e
\n\uff11\uff0e\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u5bfe\u7b56\u306e\u305f\u3081\u3001\u6b21\u306e\u4e8b\u9805\u306b\u3064\u3044\u3066\u3054\u5354\u529b\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/strong>
\n\u30fb\u76f8\u8ac7\u4f1a\u306f\u4e8b\u524d\u306b\u65e5\u6642\u306e\u4e88\u7d04\u304c\u5fc5\u8981\u3067\u3059\u3002\uff08\u4e88\u7d04\u306e\u306a\u3044\u65b9\u306e\u76f8\u8ac7\u306f\u5bfe\u5fdc\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u3054\u4e86\u627f\u4e0b\u3055\u3044\uff09
\n\u30fb\u30de\u30b9\u30af\u7740\u7528\u3092\u304a\u9858\u3044\u3057\u307e\u3059\u3002\uff08\u30de\u30b9\u30af\u3092\u304a\u6301\u3061\u3067\u306a\u3044\u65b9\u306f\u5165\u5834\u3067\u304d\u307e\u305b\u3093\uff09
\n\u30fb\u4f1a\u5834\u5165\u53e3\u3067\u624b\u6307\u306e\u6d88\u6bd2\u3001\u4f53\u6e29\u6e2c\u5b9a\u3092\u304a\u9858\u3044\u3057\u307e\u3059\u3002
\n\u30fb\u98a8\u90aa\u6c17\u5473\u306a\u3069\u4f53\u8abf\u306e\u512a\u308c\u306a\u3044\u65b9\u306f\u6765\u6240\u3092\u304a\u63a7\u3048\u4e0b\u3055\u3044\u3002
\n\u30fb2\u9031\u9593\u4ee5\u5185\uff08\u76f8\u8ac7\u4f1a\u5f53\u65e5\u524d\u306e2\u9031\u9593\uff09\u306b\u611f\u67d3\u62e1\u5927\u5730\u57df\u3078\u306e\u5f80\u6765\u304c\u3042\u308b\u65b9\u306f\u6765\u6240\u3092\u304a\u63a7\u3048\u304f\u3060\u3055\u3044\u3002
\n\u30fb\u611f\u67d3\u75c7\u306e\u72b6\u6cc1\u306b\u3088\u308a\u3001\u6b62\u3080\u3092\u5f97\u305a\u76f8\u8ac7\u4f1a\u3092\u4e2d\u6b62\u3055\u305b\u3066\u3044\u305f\u3060\u304f\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\uff12\uff0e\u76f8\u8ac7\u4f1a\u306b\u6301\u53c2\u3059\u308b\u66f8\u985e\u7b49\u306b\u3064\u3044\u3066
\n\u3010\u6e90\u6cc9\u7a0e\u76f8\u8ac7\u4f1a\u3011<\/strong>
\n\u30fb\u8a18\u5165\u6e08\u307f\u306e\u6708\u3054\u3068\u306e\u7d66\u4e0e\u306e\u984d\u304c\u308f\u304b\u308b\u7d66\u4e0e\u652f\u6255\u660e\u7d30\u53c8\u306f\u6e90\u6cc9\u5fb4\u53ce\u7c3f\uff08\u524d\u5e74\u5ea6\u5206\u3082\u304a\u6301\u3061\u4e0b\u3055\u3044\uff09
\n\u30fb\u6e90\u6cc9\u6240\u5f97\u7a0e\u7d0d\u4ed8\u66f8\uff08\u7a0e\u52d9\u7f72\u304b\u3089\u90f5\u9001\u3055\u308c\u305f\u3082\u306e\uff09
\n\u30fb\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8
\n\u30fb\u5c02\u5f93\u8005\u3001\u5f93\u696d\u54e1\u306e\u63a7\u9664\u8a3c\u660e\u66f8\u985e\uff08\u4e0b\u671f\u306e\u307f\uff09
\n\u30fb\u5c02\u5f93\u8005\u3001\u5f93\u696d\u54e1\u3001\u305d\u306e\u6276\u990a\u3084\u914d\u5076\u8005\u63a7\u9664\u7b49\u3092\u53d7\u3051\u308b\u65b9\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u308f\u304b\u308b\u30e1\u30e2\uff08\u4e0b\u671f\u306e\u307f\uff09<\/p>\n

\u3010\u6c7a\u7b97\u30fb\u6240\u5f97\u7a0e\u78ba\u5b9a\u7533\u544a\u76f8\u8ac7\u4f1a\u3011<\/strong>
\n\u30fb\u6c7a\u7b97\u66f8\u3084\u6708\u5225\u7dcf\u62ec\u96c6\u8a08\u8868\uff08\u5206\u304b\u308b\u3068\u3053\u308d\u306f\u5168\u3066\u8a18\u5165\u3057\u3066\u4e0b\u3055\u3044\uff09
\n\uff08\u307f\u3093\u306a\u306e\u9752\u8272\u7533\u544a\u3092\u5229\u7528\u306e\u65b9\u306f\u4f7f\u7528\u4e2d\u306e\u30ce\u30fc\u30c8\u578b\u30d1\u30bd\u30b3\u30f3\u53c8\u306f\u5f53\u8a72\u5e74\u5ea6\u306e\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u30d5\u30a1\u30a4\u30eb\uff09
\n\u30fb\u63a7\u9664\u8a3c\u660e\u66f8\u985e
\n\u30fb\u7533\u544a\u8005\u306e\u65b9\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u53c8\u306f\u901a\u77e5\u30ab\u30fc\u30c9\u306e\u30b3\u30d4\u30fc\u3068\u8eab\u5206\u8a3c\u660e\u66f8\uff08\u904b\u8ee2\u514d\u8a31\u8a3c\u7b49\uff09\u306e\u30b3\u30d4\u30fc
\n\u30fb\u6276\u990a\u3084\u914d\u5076\u8005\u63a7\u9664\u7b49\u3092\u53d7\u3051\u308b\u65b9\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u308f\u304b\u308b\u30e1\u30e2
\n\u30fb\u5229\u7528\u8005\u8b58\u5225\u756a\u53f7\u3084\u4e88\u5b9a\u7d0d\u7a0e\u306a\u3069\u304c\u8a18\u8f09\u3055\u308c\u305f\u300c\u304a\u77e5\u3089\u305b\u30cf\u30ac\u30ad\u300d\u3068\u30d1\u30b9\u30ef\u30fc\u30c9\u304c\u308f\u304b\u308b\u30e1\u30e2
\n\uff08\u7a0e\u7406\u58eb\u4ee3\u7406\u9001\u4fe1\u53c8\u306fID\u30d1\u30b9\u30ef\u30fc\u30c9\u65b9\u5f0f\u306b\u3088\u308ae-tax\u3092\u5229\u7528\u3055\u308c\u308b\u65b9\uff09
\n\u30fb\u524d\u5e74\u5ea6\u306e\u6c7a\u7b97\u66f8\u53ca\u3073\u6240\u5f97\u7a0e\u78ba\u5b9a\u7533\u544a\u66f8\u63a7\u3048<\/p>\n

\u3010\u6d88\u8cbb\u7a0e\u78ba\u5b9a\u7533\u544a\u76f8\u8ac7\u4f1a\u3011<\/strong>
\n\u30fb\u6c7a\u7b97\u66f8\u63a7\u3048
\n\u30fb\u7533\u544a\u8005\u306e\u65b9\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u53c8\u306f\u901a\u77e5\u30ab\u30fc\u30c9\u306e\u30b3\u30d4\u30fc\u3068\u8eab\u5206\u8a3c\u660e\u66f8\uff08\u904b\u8ee2\u514d\u8a31\u8a3c\u7b49\uff09\u306e\u30b3\u30d4\u30fc
\n\u30fb\u5229\u7528\u8005\u8b58\u5225\u756a\u53f7\u3084\u4e88\u5b9a\u7d0d\u7a0e\u306a\u3069\u304c\u8a18\u8f09\u3055\u308c\u305f\u300c\u304a\u77e5\u3089\u305b\u30cf\u30ac\u30ad\u300d\u3068\u30d1\u30b9\u30ef\u30fc\u30c9\u304c\u308f\u304b\u308b\u30e1\u30e2
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\n\u30fb\u524d\u5e74\u5ea6\u306e\u6d88\u8cbb\u7a0e\u78ba\u5b9a\u7533\u544a\u66f8\u63a7\u3048<\/p>\n

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